Mid Atlantic Company - Accounting Worksheet Accounts Adjustments Debit Credit Trial Balance Debit Credit 20,962 5,000 Adjusted Trial Balance Debit Credit 20,962 5,000 3,324 2,843 Instructions: Use the following information to complete the Adjustments and Adjusted Trial Balance sections of the Accounting Worksheet: 3,324 2,843 500 a. 5,443 4,593 5,443 4,593 900 14,943 Used $100 of prepaid insurance b. Provided $300 of service from Unearned Revenue C. Earned an additional $300 in Service Revenue d. Add $900 to Payroll Expense e. Add a Salaries Payable adjustment of $900 f. Add an Insurance Expense adjustment of $100 Add an Accumulated Depreciation entry for $139 h. Add a Depreciation Expense entry for $139 b. 14,943 1,500 Cash Office Equipment Computers Accounts Receivable Prepaid Insurance Accounts Payable Current Notes Payable Unearned Revenue Owner's Equity Less: Owner's Drawing Sales Revenue Service Revenue Payroll Expense Rent Expense Totals: Salaries Payable Insurance Expense Accumulated Depreciation Depreciation Expense Totals: 1,500 12,000 12,000 3,000 5,500 C. d. 1,250 1,250 40,879 40,879 900 e. h. 36,979 34,879